Indian Law

Income Tax Act Section 292A mandates electronic filing of appeals to ensure efficient tax dispute resolution.

Income Tax Act, 1961 Section 292B mandates preservation of accounts and documents by taxpayers for tax compliance and assessment.

Income Tax Act Section 292BB mandates quoting correct PAN for payments to avoid disallowance of expenses under the Act.

Income Tax Act, 1961 Section 292C mandates furnishing of information by persons responsible for paying income to non-residents.

Income Tax Act, 1961 Section 293 restricts the power of civil courts in matters related to income tax proceedings.

Income Tax Act, 1961 Section 293A restricts the transfer of assets by a judgment-debtor to defeat tax recovery.

Income Tax Act Section 294 deals with penalties for failure to comply with TDS provisions under the Act.

Income Tax Act, 1961 Section 295 deals with penalties for failure to comply with notices or summons under the Act.

Income Tax Act, 1961 Section 296 governs the procedure for appeals to the Appellate Tribunal in income tax matters.

Income Tax Act Section 297 governs the procedure for recovery of tax dues from defaulters under the Act.

Income Tax Act, 1961 Section 298 defines 'firm' for tax purposes, clarifying its scope and application under the Act.

Section 139C of the Income Tax Act 1961 governs the filing of returns by specified persons under the TDS/TCS system in India.

Section 139D of the Income Tax Act 1961 mandates filing of annual returns by charitable trusts in India.

Section 140 of the Income Tax Act 1961 allows you to file a revised income tax return in India under specific conditions.

Section 140A of the Income Tax Act 1961 mandates advance tax payment rules for taxpayers in India.

Section 141 of the Income Tax Act 1961 empowers tax authorities to issue notices for assessment or reassessment in India.

Section 142 of the Income Tax Act 1961 allows income tax authorities to issue notices for inquiry or verification of returns in India.

Section 142A of the Income Tax Act 1961 allows the tax officer to electronically record statements during assessments in India.

Section 143 of the Income Tax Act 1961 governs the assessment process of income tax returns in India.

Section 144 of the Income Tax Act 1961 allows the tax officer to estimate income when accurate details are not provided or records are inadequate.

Section 144A of the Income Tax Act 1961 allows the Assessing Officer to make best judgment assessments in India under certain conditions.

Section 144B of the Income Tax Act 1961 deals with the procedure for rectification of mistakes by the Assessing Officer in India.

Section 145 of the Income Tax Act 1961 governs the method of accounting for income tax purposes in India.

Section 145A of the Income Tax Act 1961 mandates valuation rules for stock and inventory for accurate tax computation in India.

Section 145B of the Income Tax Act 1961 allows taxpayers to declare income on a presumptive basis under certain conditions in India.

Section 146 of the Income Tax Act 1961 allows reopening of income tax assessments under specific conditions in India.

Section 147 of the Income Tax Act 1961 allows reopening of income tax assessments if income has escaped assessment.

Section 148 of the Income Tax Act 1961 allows reopening of income tax assessments under specific conditions in India.

Understand Section 148A of the Income Tax Act 1961, which governs reassessment notices and procedures in India.

Section 149 of the Income Tax Act 1961 allows the tax department to reassess income within six years under specific conditions.

Section 150 of the Income Tax Act 1961 deals with penalties for failure to furnish return of income in India.

Section 151 of the Income Tax Act 1961 empowers the Income Tax Authorities to take necessary actions for effective tax administration in India.

Section 152 of the Income Tax Act 1961 allows you to file a revised return if you discover errors or omissions in your original income tax return in India.

Section 153 of the Income Tax Act 1961 governs the time limits for issuing income tax assessments in India.

Section 153A of the Income Tax Act 1961 allows income tax authorities to conduct searches and reassess income in India.

Section 153B of the Income Tax Act 1961 allows reassessment when multiple assessments are pending for the same person.

Section 153C of Income Tax Act 1961 allows income tax authorities to assess undisclosed income found during searches in related cases.

Section 153D of the Income Tax Act 1961 governs the procedure for search and seizure assessments in India.

Section 154 of the Income Tax Act 1961 allows correction of mistakes in income tax orders in India.

Section 155 of the Income Tax Act 1961 allows income tax authorities to reopen assessments under specific conditions in India.

Section 156 of the Income Tax Act 1961 allows tax authorities to issue a notice for recovery of tax dues in India.

Section 157 of the Income Tax Act 1961 allows reopening of income tax assessments under specific conditions in India.

Section 158 of the Income Tax Act 1961 governs the procedure for income tax assessments and reassessments in India.

Section 159 of the Income Tax Act 1961 allows you to file a revised income tax return in India under specific conditions.

Section 160 of the Income Tax Act 1961 governs the taxation of income from a deceased person in India.

Section 161 of the Income Tax Act 1961 allows the income tax officer to recover tax from any person responsible for paying it but who fails to do so.

Section 162 of the Income Tax Act 1961 deals with the procedure for recovery of income tax in India.

Section 163 of the Income Tax Act 1961 governs the power to summon persons and production of documents for income tax inquiries in India.

Section 164 of the Income Tax Act 1961 allows taxpayers to file revised income tax returns under specific conditions in India.

Section 164A of the Income Tax Act 1961 allows income tax authorities to record statements of witnesses during assessments in India.

Section 165 of the Income Tax Act 1961 governs the power of income tax authorities to seize books of account and assets during assessments in India.

Section 166 of the Income Tax Act 1961 deals with penalties for failure to comply with notices or directions under the Act.

Section 167 of the Income Tax Act 1961 governs the procedure for arrest and custody of income tax offenders in India.

Section 167A of the Income Tax Act 1961 deals with the attachment of property during search and seizure in India.

Section 168 of the Income Tax Act 1961 deals with the procedure for rectification of mistakes in income tax orders in India.

Section 169 of the Income Tax Act 1961 governs the procedure for appeal to the High Court in India.

Section 170 of the Income Tax Act 1961 deals with the procedure for filing appeals by the income tax authorities in India.

Section 171 of the Income Tax Act 1961 deals with the taxation of undisclosed income in India.

Section 172 of the Income Tax Act 1961 deals with penalties for failure to furnish return of income in India.

Section 173 of the Income Tax Act 1961 allows reopening of income tax assessments under specific conditions in India.